Customs audit

What happens if you are selected for audit?

You will be given at least three weeks notice in writing of our intention to carry out an audit. We will also send you details of the following:

  • name of the officials who will carry out the audit
  • date and time of the audit
  • trading period to be audited.

The auditor will provide you with an initial list of custom declaration numbers within the trading period to be audited. You must have all supporting documents for these customs declarations. You must also allow Revenue staff to inspect your:

  • business premises
  • commercial records whether electronic or not
  • manufacturing process (where applicable)
  • certain items of your plant or stock.

The following should also be made available to the auditor:

  • sales and purchase orders, invoices and delivery notes
  • sales and purchase ledgers
  • journals
  • stock records
  • import and export licenses
  • import and export approvals.

Next: What happens during the audit?